Exemption for nominated agency supplies expanded to include silver and platinum for exporters of respective jewellery. Amendment substitutes 'gold' with 'gold/silver/platinum' to extend the nominated agency supply exemption to silver and platinum for exporters of jewellery, replaces the reference 'heading 7108' with 'Chapter 71', and redefines 'Chapter' to mean the heading as specified in the First Schedule to the Customs Tariff Act, 1975; the notification is effective from 1st October, 2019 under section 11(1) of the Kerala SGST Act, 2017.
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Provisions expressly mentioned in the judgment/order text.
Exemption for nominated agency supplies expanded to include silver and platinum for exporters of respective jewellery.
Amendment substitutes "gold" with "gold/silver/platinum" to extend the nominated agency supply exemption to silver and platinum for exporters of jewellery, replaces the reference "heading 7108" with "Chapter 71", and redefines "Chapter" to mean the heading as specified in the First Schedule to the Customs Tariff Act, 1975; the notification is effective from 1st October, 2019 under section 11(1) of the Kerala SGST Act, 2017.
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